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Title Fiscal transparency: cross-country comparisons
Authors Fomina, J.
Vynnychenko, Nataliia Volodymyrivna  
ORCID http://orcid.org/0000-0001-6157-978X
Keywords fiscal transparency
budget
public debt
public revenues
public expenditure
фіскальна прозорість
бюджет
державний борг
державні доходи
державні витрати
фискальная прозрачность
государственный долг
государственные доходы
государственные расходы
Type Article
Date of Issue 2017
URI http://essuir.sumdu.edu.ua/handle/123456789/61795
Publisher Sumy State University
License
Citation Fomina, J., Vynnychenko, N. (2017). Fiscal transparency: cross-country comparisons. Business Ethics and Leadership, 1(2), 39-46. Doi: 10.21272/bel.1(2).39-46.2017
Abstract The evaluation of fiscal transparency impact on budget indicators performance is examined in the article according to the grouping of countries by the following features: budget transparency, income per capita, level of economic development and economic freedom. The main aim of the study is to determine the relationship between fiscal transparency indexes and indicators of countries’ development. As the result of evaluation it was determined that the main indicators of budget execution under the influence of its transparency vary in different groups of countries. In particular, the studies have shown that the value of Open Budget Index causes the reduction of public debt and the increase in the share of public expenditure, but in countries with high and medium level of development the opposite effect of budget transparency on public debt is characteristic, and the positive impact of budget transparency on the share of public expenditure is characteristic only for countries with high economic freedom.
Appears in Collections: Business Ethics and Leadership (BEL)

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Azerbaijan Azerbaijan
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